[Adopted 2-15-1990 by L.L. No. 1-1990; amended in its entirety 1-18-2007 by L.L. No. 1-2007]
The tax exemption provided by § 467 of the New York State Real Property Tax Law shall apply for Town tax purposes to all real property located within the Town of Webster, subject to the requirements and limitations of such statutes and based upon the following schedule of income eligibility:
|Annual Income||Percentage of Assessed Valuation Exempt From Taxation|
|$26,000 or less||50%|
|More than $26,000 but less than $27,000||45%|
|$27,000 or more but less than $28,000||40%|
|$28,000 or more but less than $29,000||35%|
|$29,000 or more but less than $29,900||30%|
|$29,900 or more but less than $30,800||25%|
|$30,800 or more but less than $31,700||20%|
|$31,700 or more but less than $32,600||15%|
|$32,600 or more but less than $33,500||10%|
|$33,500 or more but less than $34,400||5%|
Notwithstanding any other provision of law, any person otherwise qualifying for the senior citizen tax exemption pursuant to New York State Real Property Tax Law, § 467, shall not be denied the exemption if he or she becomes 65 years of age after the appropriate taxable status date and before December 31 of the same year.
[Amended 7-22-2010 by L.L. No. 6-2010]
This article shall take effect immediately upon the appropriate filings as required by law and shall apply to assessment rolls prepared on the basis of taxable status dates occurring on or after January 1, 2011.
Editor’s Note: This local law also repealed former § 199-16, Acceptance of applications for renewal after taxable status date, and renumbered former § 199-17 as § 199-16.